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<h1>Appellate Tribunal denies reference on Modvat benefit conflict, recourse to Supreme Court opinion</h1> The Appellate Tribunal CEGAT, Mumbai dismissed an application seeking a reference to the Bombay High Court for conflicting judgments on Modvat benefit for ... Reference to High Court The Appellate Tribunal CEGAT, Mumbai dismissed an application seeking a reference to the Bombay High Court regarding conflicting judgments on Modvat benefit for ramming mass, stating that the application cannot be made as the impugned order followed the Calcutta High Court judgment and the Tribunal's decision. The application was dismissed as the only course for conflicting decisions of High Courts is to file under Section 35H for the opinion of the Supreme Court.